What to Expect—An Auditee's Guide to the Performance Audit Process

10—Tabling

On the day a report of the Auditor General or the Commissioner of the Environment and Sustainable Development is tabled in the House of Commons, the Office of the Auditor General (the Office or OAG) organizes a preview for members of Parliament and senators and a separate media lock-up, which includes a news conference. As a courtesy and space permitting, key audited entities may be invited to send up to two observers to listen to the news conference held during the media lock-up. This provides the observers with advance information on the issues raised at the news conference before the report is available to the public.

Journalists who attend the media lock-up receive copies of the report as well as a news release about each chapter, which briefly summarizes the audit team's findings. As a courtesy, a few days before the report is tabled, audited entities mentioned in a news release have an opportunity to preview the release on OAG premises. Although entities may comment on the news release, its content is determined by the OAG.

In some instances, members of Parliament, senators, the media, and/or the public want additional information about the audited entities or audit subject matter that is not included in the OAG report. In accordance with OAG policy, the Office does not normally provide information that is not included in its report. Therefore, any questions for further information or background will be referred to the audited entity.

Related information sheets

• A road map for performance audits
• Glossary of terms

Interaction between the OAG and the audited entity in tabling activities

OAG	Audited Entity
Pre-tabling day activities
About two weeks before tabling of a report, the OAG provides advance notice to audited entities mentioned in the news release that they will have an opportunity to view the release on OAG premises a few days before the report is tabled, and requests the audited entity to notify the OAG as soon as possible who it intends to send to view the news release.	The entity is expected to notify the OAG in a timely manner who it intends to send to view the news release, and send this representative to view the news release at the designated time and place.
About one week before tabling of a report, the OAG invites audited entities, as a courtesy and space permitting, to send up to two observers to listen to the news conference held during the media lock-up on tabling day.	The entity is expected to provide the OAG in a timely manner with the contact information of the individual(s) who will observe the news conference held during the media lock-up.
Tabling day activities
During the media lock-up on tabling day, the Auditor General (AG) or the Commissioner of the Environment and Sustainable Development (CESD) hold a news conference for accredited members of the Parliamentary Press Gallery. The AG or CESD is also available for interviews with journalists following tabling of the report.	Space permitting, the entity may be invited to send its observers to the news conference held during the media lock-up.